value creation
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The concept value creation represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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value creation
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The concept value creation represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- (Mis)guided by the value creation principle - can new concepts solve old problems?
- A Mexican perspective on value creation under the OECD's BEPS approach to transfer pricing
- A SURE way of taxing the digital economy
- A critical review of Italy's digital services tax
- A new global tax deal for the digital age
- A new taxing right for the market jurisdiction : where are the limits?
- A potential legal rationale for taxing rights of market jurisdictions
- Action 8-10: aligning transfer pricing outcomes with value creation
- Aligning profit taxation with value creation
- Aligning the location of taxation with the location of value creation : are we there yet!?!
- Aligning transfer pricing outcomes with value creation, Actions 8-10 - 2015 final reports
- Allocation of the taxing right to payments for cloud computing-as-a-service
- An octogenarian on value creation
- Analysing value creation and the value chain of data businesses
- Analyzing the Italian digital services tax through European glasses
- Análisis del proyecto de ley del impuesto sobre determinados servicios digitales
- Are FinTechs too slow in adapting their transfer pricing policies when faced with fast growth?
- Assessing value creation for transfer pricing
- BEPS Action 8-10 : aligning transfer pricing outcomes with value creation
- BEPS, economic activity, and value creation
- BEPS-Handbuch : Maßnahmen gegen Gewinnverlagerung und Gewinnverkürzung internationaler Konzerne
- Base erosion and profit shifting : a blueprint for Africa's response
- Bausteine einer steuereffektiven internationalen Konzernstruktur : ist Steuerplanung Schnee von gestern oder ewiges Eis?
- Besteuerung der digitalen Wirtschaft auf EU-Ebene = Taxation of the digital economy at EU level
- Betriebsstätten und andere (In-)Aktivitäten in Steueroasen - Risiken bei Gestaltungen im Ausland ohne Wertschöpfung = Permanent establishments and other (in-)activities in tax havens - risks of tax planning abroad without value creation
- Comment on J. Becker & J. Englisch, 'Taxing where value is created : what's "user involvement" got to do with it?'
- DEMPE-Funktionen und wirtschaftliches Eigentum an immateriellen Werten - Plädoyer für eine differenzierte Betrachtung
- Das DEMPE-Konzept in der praktischen Umsetzung : Besteuerung digitalisierter Geschäftsmodelle
- Day 1 of the Spanish digital services tax : and now what? A wave of tax policy, legal interpretation and compliance challenges
- De CCCTB - een Europees voorstel met vergaande gevolgen voor Nederland
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Die Besteuerung der digitalen Wirtschaft : Implikationen auf die Steuersouveränität und auf die Steuerverteilungsnormen
- Die Zukunft der internationalen Verrechnungspreise : Vortrag im Zuge der Wolfgang Gassner Gedächtnisvorlesung 2019 an der WU Wien
- Differences related to user participation and network effect in value creation process of single- and multi-player videogames as a basis for practical profit allocation to user jurisdiction under the user participation proposal
- Digital business and corporate income taxation : what's value creation got to do with it?
- Digital economy and profit allocation : the application of the profit split method to the value created by a "significant digital presence"
- Digital services taxes : principles as a double-edged sword
- Digital taxation : activities that will be taxed and how to identify them
- Digitalization of the economy : challenges for the fundamental tax principles : report of the 11th Prof. Em. Fr. Vanistendael lectures in international and European tax law
- Does intangible ownership move with the people that perform the DEMPE functions?
- El impuesto sobre determinados servicios digitales : la "tasa Google" = The tax on certain digital services : the "Google tax"
- From compliance to the c-suite : value creation analysed through the transfer pricing lens
- Gently down the stream : BEPS, value theory and the allocation of profitability along global value chains
- Grappling with DEMPEs in the trenches : trying to give it the meaning it deserves
- Human capital in value creation and post-BEPS tax policy : an outlook
- Implementation of BEPS in the U.S
- Intangibles in the world of transfer pricing : identifying - valuing - implementing
- International tax frameworks : assessing the 2020s compromise from the perspective of taxing the digital economy in the great lockdown
- Is big data that simple? An analysis of the transfer pricing aspects of value creation of data in the digitalized economy
- Is there finally an international tax system?
- Kostenumlagevereinbarungen : Quo vadis Gewinnaufschlag? Die deutsche Finanzverwaltung übernimmt die OECD-Grundsätze zu Cost Contribution Arrangements
- La tributación de la economía digital a la espera de una solución global = The taxation of the digital economy while awaiting a global solution
- Multinational enterprises, transfer pricing and value chain analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
- Nutzung von Intellectual Property im Lichte des DEMPE-Funktionskonzepts
- OECD weighing extensive input on digital economy tax proposals
- OECD: Reform der internationalen Unternehmensbesteuerung : die Folgen der Digitalisierung - ein Etappenziel auf dem Weg zu einer neuen globalen Steuerordnung?
- On the apparent widespread misapplication of the OECD Transfer Pricing Guidelines : risk and post-BEPS problems for the arm’s length principle
- One answer to why and how to tax the digitalized economy
- People functions redux, part II: value-driven profit apportionment
- Pillar One and Pillar Two : a confirmation of the formulaic apportionment and anti-avoidance approaches of the value creation functional DEMPE formula standard?
- Pillar One and value creation : are revenue sourcing rules fulfilling the objective of taxing along with value creation?
- Practical lessons from transfer pricing audits in Nigeria
- Profit allocation based on scarcity value : a new factor to tax intra-group services where their value is created
- Profit allocation in digital businesses
- Proposed structure for a 'value creation' method
- Prospects for taxation of the digital economy between "tax law and new economy" and "tax law of the new economy"
- Retos del derecho financiero y tributario ante los desafíos de la economía digital y la inteligencia artificial
- Revised guidance on the application of the transactional profit split method : evolution or revolution?
- Ride-hailing industry : a case for the profit split model
- Rise and decline of the Westphalian principle in taxation : the web tax case
- Seminar F (IFA/OECD): Internationale Besteuerung der digitalisierten Wirtschaft
- Shapley value : a fair solution to the value creation puzzle in transfer pricing?
- Should we use value creation or destination as a basis for taxing digital businesses? Krister Andersson's comments on the 2018 Klaus Vogel Lecture given by professor Michael Devereux
- Simple solutions for complex transfer pricing cases : a possible comeback of rules of thumb?
- Some considerations on the limitation of substance-based carve-out in the income inclusion rule of Pillar Two
- Surviving the digital tax storm : options for New Zealand
- Tax challenges arising from digitalization
- Taxation and value creation : EATLP Annual Congress Vienna 18-20 June 2020
- Taxation in a global digital economy
- Taxation in the digital economy : recent policy developments and the question of value creation
- Taxation of digital platforms
- Taxing according to value creation
- Taxing consumer-facing business as a regulatory currency
- Taxing data-driven business : towards data point pricing
- Taxing the digital economy : the EU proposals and other insights
- Taxing the income of digital non-resident companies under the "Significant Economic Presence" (SEP) rules In Nigeria
- Taxing where value is created : what's "user involvement" got to do with it?
- Taxing where value is created : what's 'user involvement' got to do with it?
- The Digital Services Tax : a conceptual defense
- The European Union's economic substance rules in Commonwealth Caribbean jurisdictions : what is the purpose?
- The OECD "unified approach" : have the cards been reshuffled?
- The PPT in post-BEPS Tax Treaty Law : it is a GAAR but just a GAAR!
- The allocation of multinational business income : reassessing the formulary apportionment option
- The allocation of taxing rights for highly digitalised business models : in search of a fair and neutral solution
- The arm's length principle evolves towards a 'value creation functional (i.e. DEMPE) formula standard' : a barrier or a gateway to locational business planning?
- The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo
- The concept of value creation : is it relevant for the allocation of taxing rights?
- The data economy : on evaluation and taxation
- The enforcement of net profit taxation in the users' jurisdiction on the value generated by data
- The era of transfer pricing audits in a post-BEPS environment : are you ready?
- The historic origins of transfer pricing, current challenges and outlook
- The interplay between FAR analysis and AOA in a digitalized economy
- The misalignment of CbC reporting and value in modern business
- The new Spanish digital service tax - a strange combination of value creation and geolocalization
- The proposed EU digital services tax : an anti-protectionist appraisal under EU primary law
- The reflection of data-driven value creation in the 2018 OECD and EU proposals
- The single tax principle : fiction or reality in a non-comprehensive international tax regime?
- Transfer pricing and value creation
- Transfer pricing cases on intangibles performed by manufacturing industry based on tax court decisions 2015-2019 in Indonesia
- Transfer pricing challenges in the digital economy - part 1 : Hic sunt dracones?
- Transfer pricing in the edtech industry
- Two supporting pillars
- UTPR : unprecedented (and unprincipled?) tax policy response
- Una solución global a la imposición sobre la renta societaria : la revitalización de la fuente
- Unlimited adjustments : some reflections on transfer pricing, general anti-avoidance and controlled foreign company rules, and the 'saving clause'
- User participation in value creation
- Users and value creation in the digital economy (case study on the value creation process of Booking.com platform business model)
- Value creation : a constant principle in a changing world of international taxation
- Value creation : a dimming lodestar for international taxation?
- Value creation : a standard in search of a process
- Value creation analysis for transfer pricing purposes
- Value creation theory of the BEPS report and China's reasonable share in global value allocation
- Value creation: a guiding light for the interpretation of tax treaties?
- Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 4 : Plattformökonomie
- Verrechnungspreise in der digitalisierten Welt – Quo vadis? Teil 5 : Verrechnungspreismethoden
- What is the value of users, anyway? How to value the user contribution to digital enterprises
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/o0Obw207u-w/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/o0Obw207u-w/">value creation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
